In re Austin
U.S. Circuit Court for the District of Southern New York
At Law. The firm of Austin, Nichols & Co. imported and entered at the port of New York on November 3, 1890, certain “sweetened chocolate,” upon which the collector levied and assessed duty at the rate of 50 per cent. ad valorem, as “chocolate confectionery,” or assimilating thereto, undei the provisions of paragraph 239 and section 5 of the tariff act of October 1, 1890. The importers protested, claiming: (1) That the merchandise was dutiable under paragraph 318, which reads…
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At Law. The firm of Austin, Nichols & Co. imported and entered at the port of New York on November 3, 1890, certain “sweetened chocolate,” upon which the collector levied and assessed duty at the rate of 50 per cent. ad valorem, as “chocolate confectionery,” or assimilating thereto, undei the provisions of paragraph 239 and section 5 of the tariff act of October 1, 1890. The importers protested, claiming: (1) That the merchandise was dutiable under paragraph 318, which reads as follows “Chocolate, (other than chocolate confectionery and chocolate commercially known as ‘ sweetened chocolate,’)…
1Opinion of the Court
Lacombe, Circuit Judge,
(orally.) “Crude cocoa” is on the free-list, (paragraph 542.) “Cocoa manufactured,” which is p. very comprehensive term, apparently, is contained in paragraph 319. Cocoa, according to the testimony here, is manufactured into a substance known as “prepared cocoa;” also into a substance known as “chocolate;” and of chocolate we have information here of two varieties, “chocolate confectionery” and “sweetened chocolate.” As manufactured cocoa, all these articles — prepared cocoa, chocolate, audits varieties — would he included. “Cocoa prepared” is expressly provided for in…
2Cases cited1 opinion
- Davies v. ArthurSupreme Court of the United States · 1878
3Cited by3 opinions
- United States v. Troy Laundry Machinery Co.Court of Customs and Patent Appeals · 1914
- United States v. SheaCourt of Appeals for the Seventh Circuit · 1902
- In re ClaflinU.S. Circuit Court for the District of Massachusetts · 1902